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V1369-21 ·12 May 2021 ·consulta-vinculante Medium impact
Tax

Supply of food and beverages via vending machines classified as supply of goods

The consulting association inquired whether the sale of products through vending machines constitutes a provision of services, which would allow for the application of the reduced VAT rate. The DGT clarifies that these operations are supplies of goods because no ancillary services are provided that would enable immediate consumption.

In 6 key points

How it affects those involved

This ruling confirms that vending machine transactions are treated as supplies of goods rather than services, ensuring the correct application of VAT rates based on the nature of the transaction.

Lifecycle

2021-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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